IGST Refund on Export product

[Mathi Bharathi]

Dear Sir

We have Imported the raw material by Advance Authorisation for exports.

At that time of Exports we paid the IGST by mistake and refund the same from customs.

Now GST /customs insist to repay the IGST refund under wrong availment under rule 96 (10) of GGST 2017. Please advice that we need refund or not

AI Summary

IGST refund dispute: exporter under Advance Authorization may face repayment demand or challenge on excess payment grounds.
Dispute concerns repayment of an IGST refund where an exporter using Advance Authorization mistakenly paid IGST and received a customs refund, while authorities allege wrong availment under refund rules. One position recommends repaying IGST with interest as Advance Authorization holders are ineligible; another treats the payment as an excess payment made by mistake falling into a separate refund category and argues the specific refund-rule objection should not bar relief, suggesting review of notifications or legal challenge as alternatives.